Table I

Input and output variables description

VariableDescription
Total operating expensesIncludes administrative, general expenses and commission paid as at the end of the year
Debt and owner’s equityIncluding the paid-up capital of the company in addition to the retained earnings after the issuance of both statutory and voluntary reserves and premium on paid-up capital, as well as the value of the change in the investment valuation reserve as at the beginning of the year. Plus borrowing from banks
Total technical provisionsIncludes the provision for unearned premiums, outstanding claim provision and the mathematical reserve at the end of the year
Net earned premiumsPremiums written by the company after excluding reinsurers’ share plus the value of the change in the unearned premium provision after excluding the reinsurer’s share (for non-life insurance business) or the value of the change in the mathematical reserve after deducting reinsurers’ share (for life insurance)
Investments incomeIncluding the profits from financial investments in addition to the interest on deposits in banks and interest earned on bonds owned by the company

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